DEPUTY COMMISSIONER OF INCOME TAX-10(2)(2), MUMBAI V. MOBILE REPAIR SERVICE CITY INDIA LIMITED, MUMBAI

ITA 5822/MUM/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7562 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 12-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTILAKSHMI NAYAK
• Keywords: Tax effect

Judgement Text

1 ITA .NO.5822/MUM/2017 MOBILE REPAIR SERVICE CITY INDIA LTD. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI G MANJUNATHA (ACCOUNTANT MEMBER) I.T.A NO. 5822/MUM/2017 (ASSESSMENT YEAR: 2012-13) DCIT-10(2)(2) ROOM NO.216-A, 2 ND FLOOR M.K.ROAD, AAYKAR BHAWAN MUMBAI-400 020 VS M/S MOBILE REPAIR SERVICE CITY INDIA LTD. KNOWLEDGE HOUSE SHYAM NAGAR OFF JOGESHWARI VIKHROLI LINK ROAD, JOGESHARI (EAST) MUMBAI-400 060 PAN: AAFCM 2070A APP ELLANT RESPONDENT APPELLANT BY SMT. JYOTILAKSHMI NAYAK, DR RESPONDENT BY NONE DATE OF HEARING 20.01.2020 DATE OF PRONOUNCEMENT 20.01.2020 O R D E R PER G MANJUNATHA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAI NST ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-17, MUMBAI, DA TED 02/06/2017 AND IT PERTAINS TO AY 2012-13. 2. NONE APPEARED FOR THE ASSESSEE. WE HAVE HEARD TH E LD. DR AND 2 ITA .NO.5822/MUM/2017 MOBILE REPAIR SERVICE CITY INDIA LTD. PERUSED MATERIALS AVAILABLE ON RECORD. DURING COURS E OF HEARING, LD. DR FOR THE REVENUE SUBMITTED THAT TAX EFFECT INVOLVED IN THIS APPEAL FILED BY THE REVENUE IS LESS THAN RS. 50 LACS AND IN VIEW OF LATEST CBDT CIRCULAR NO. 17/2019 DATED 08/08/2019, APPEAL FILED BY THE R EVENUE IS NOT MAINTAINABLE AND NEEDS TO BE DISMISSED. THE LD. DR, FURTHER ARGUED THAT, THE ISSUE INVOLVED IN THIS APPEAL IS APPEARS TO BE COVERED BY EXCEPTION PROVIDED UNDER CLAUSE (E) OF SUBSEQUENT C IRCULAR AND THEREFORE, IF REQUIRED THE REVENUE SHALL BE ALLOWED TO FILE MISCELLANEOUS APPLICATION TO RELCALL THE ORDER. WE, FIND THAT, THE CBDT, RECENTLY HAD ISSUED A CIRCULAR NO. 3/2018 DATED 11-7-2018, SUPER SEDING ITS EARLIER CIRCULAR NO. 21/2015 AND ENHANCED MONETARY LIMIT FO R FILING APPEAL BEFORE VARIOUS APPELLATE AUTHORITIES AND ACCORDINGLY, ENHA NCED MONETARY LIMIT TO RS. 20,00,000/- FOR FILING APPEAL BEFORE THE TRI BUNAL. FURTHER, THE BOARD HAS ISSUED ONE MORE CIRCULAR VIDE CIRCULAR NO .17/2019 DATED 08/08/2019 AND ENHANCED MONETARY LIMIT FOR FILING A PPEAL BEFORE APPELLATE TRIBUNAL TO RS. 50,00,000/-. FURTHER, IN THE SAID CIRCULAR, THE CBDT HAD INSTRUCTED ITS OFFICERS TO FILE APPLICATI ON FOR WITHDRAWAL OF APPEAL ALREADY FILED OR NOT TO PURSUE PENDING APPEA LS. WE, THEREFORE, BY TAKING INTO ACCOUNT THE CBDT CIRCULAR NO.17/2019 DA TED 08/08/2019 AND ALSO CONSIDERING THE FACT THAT TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN THE AMOUNT OF MONETARY LIMIT FIXED BY THE CBDT FOR NOT FILING 3 ITA .NO.5822/MUM/2017 MOBILE REPAIR SERVICE CITY INDIA LTD. APPEAL, DISMISSED APPEAL FILED BY THE REVENUE AS NO T MAINTAINABLE. HOWEVER, WE KEEP OPEN OPTION TO THE REVENUE TO FILE A MISCELLANEOUS APPLICATION, IF NECESSARY, IN CASE THE ISSUES INVOL VED IN THE PRESENT APPEAL COMES WITHIN 3 EXCEPTIONS AS PROVIDED IN PAR A 10 OF SAID CIRCULAR AND CLAUSE (E) OF SUBSEQUENT CIRCULAR AND IT DISPUT ED INVOLVED EXCEEDS THRESHOLD LIMIT PROVIDED IN CBDT CIRCULAR. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 .01.2020 SD/- SD/- (SAKTIJIT DEY) (G MANJUNATHA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT : 20. 01.2020 THIRUMALESH, SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//